2023-11-15T08:45:59-06:00 2022-12-31 470574775 FRANKEL ZACHARIA LLC 11404 WEST DODGE RD SUITE 700 OMAHA NE 681542576 990 2022-01-01 470376545 BOY SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL BOYS 4024319272 12401 WEST MAPLE ROAD OMAHA NE 681641853 CHRIS MEHAFFEY SCOUT EXECUTIVE/CEO 4024319272 2023-11-10 1 CHRIS MEHAFFEY 999009999 0 AMY SUGHROUE P01058335 4024969100 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z CHRIS MEHAFFEY 12401 WEST MAPLE ROAD OMAHA NE 681641853 6775184 0 1761 X MAC-BSA.ORG X 1965 NE SEE SCHEDULE O FOR ORGANIZATION MISSION STATEMENT... THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS, GIRLS, AND YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT, AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. 46 46 185 2711 0 0 7862870 3316238 2611256 2769512 2164 4188 349150 368889 10825440 6458827 457837 88306 0 0 2921581 3131833 0 0 494354 7391597 3283080 10771015 6503219 54425 -44392 6602296 6822281 5660450 5924827 941846 897454 X THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS, GIRLS, AND YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT, AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. 0 0 1061651 18972 597520 YOUTH CAMP AT CAMP SITES HELD BY THE GILLWELL FOUNDATION TRAINING BOYS, GIRLS, AND YOUNG MEN AND WOMEN IN SCOUTCRAFT. ALSO TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE AND KINDRED VIRTUES. 4572970 69334 2609230 COMPREHENSIVE YOUTH DEVELOPMENT, CHARACTER BUILDING, CITIZENSHIP TRAINING AND MENTAL AND PHYSICAL FITNESS. 5634621 1 1 0 1 0 0 0 0 1 1 0 0 0 1 0 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 23 0 1 185 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 46 46 1 0 0 0 1 1 1 1 1 0 1 1 1 1 0 1 1 1 1 1 0 X SPENCER FINLEY 4024319272 12401 W MAPLE ROAD OMAHA NE 681641853 STEVE SELINE CHAIRMAN 1.00 X X 0 0 0 JOHN SHORES JR COUNCIL COMMISSIONER 1.00 X X 0 0 0 THOMAS VON RIESEN TREASURER 1.00 X X 0 0 0 PATRICK COOPER LEGAL COUNSEL 1.00 X X 0 0 0 BRENT BLUME VP OF DEVELOPMENT 1.00 X X 0 0 0 DANIEL HUNT VP OF DISTRICT OPERATIONS 1.00 X X 0 0 0 DANIEL OWENS VP OF CAMPING/OUTDOOR PROG 1.00 X X 0 0 0 MATT ONDREJKO VP OF MARKETING 1.00 X X 0 0 0 R BRAD VON GILLERN PAST CHAIRMAN 1.00 X X 0 0 0 PAUL LAFAVE BOARD MEMBER 1.00 X 0 0 0 ANDREW BLOSSOM BOARD MEMBER 1.00 X 0 0 0 HAROLD DAUB JR BOARD MEMBER 1.00 X 0 0 0 STEVEN LANNI BOARD MEMBER 1.00 X 0 0 0 MARK BARATTA BOARD MEMBER 1.00 X 0 0 0 KENDALL CURRY BOARD MEMBER 1.00 X 0 0 0 WILLIAM DANA BOARD MEMBER 1.00 X 0 0 0 TRAVIS FLODINE BOARD MEMBER 1.00 X 0 0 0 W GARY GATES BOARD MEMBER 1.00 X 0 0 0 SCOTT GETZSCHMAN BOARD MEMBER 1.00 X 0 0 0 ROBERT DALRYMPLE BOARD MEMBER 1.00 X 0 0 0 LONNIE JANECEK BOARD MEMBER 1.00 X 0 0 0 CHRISTOPHER JOHNSON BOARD MEMBER 1.00 X 0 0 0 STEPHEN KATHOL BOARD MEMBER 1.00 X 0 0 0 SCOTT KEEP BOARD MEMBER 1.00 X 0 0 0 THOMAS KENT BOARD MEMBER 1.00 X 0 0 0 TIM KERRIGAN CCIM BOARD MEMBER 1.00 X 0 0 0 JOHN KIERNAN OD BOARD MEMBER 1.00 X 0 0 0 STEPHEN MCCOLLISTER BOARD MEMBER 1.00 X 0 0 0 CHRIS MURPHY BOARD MEMBER 1.00 X 0 0 0 DUNCAN MURPHY BOARD MEMBER 1.00 X 0 0 0 GAYLORD MUSSMAN BOARD MEMBER 1.00 X 0 0 0 G MIKE KUHN BOARD MEMBER 1.00 X 0 0 0 ROBERT RAMAEKERS BOARD MEMBER 1.00 X 0 0 0 PETE RICKETTS BOARD MEMBER 1.00 X 0 0 0 PHIL RUHLMAN BOARD MEMBER 1.00 X 0 0 0 W DAVID SCOTT BOARD MEMBER 1.00 X 0 0 0 JC VAN GINKEL BOARD MEMBER 1.00 X 0 0 0 TIMOTHY WILSON BOARD MEMBER 1.00 X 0 0 0 MARK WYNEGAR BOARD MEMBER 1.00 X 0 0 0 TODD CLARKE BOARD MEMBER 1.00 X 0 0 0 ANDREA FREDRICKSON BOARD MEMBER 1.00 X 0 0 0 DANIEL BOYD BOARD MEMBER 1.00 X 0 0 0 RICH BERAN BOARD MEMBER 1.00 X 0 0 0 NATE DODGE BOARD MEMBER 1.00 X 0 0 0 RUSHI PATEL BOARD MEMBER 1.00 X 0 0 0 PHIL ROSSBACH BOARD MEMBER 1.00 X 0 0 0 CHRIS MEHAFFEY SCOUT EXECUTIVE/CEO 55.00 X 218026 0 51295 218026 0 51295 1 0 1 0 0 96443 528391 1734709 956695 6016 3316238 POPCORN SALES 900099 1581756 1581756 PROGRAM SERVICE FEES 900099 773064 773064 MEMBER SUPPORT 900099 414692 414692 2769512 4188 4188 46025 528391 114374 -68349 -68349 329459 201983 127476 127476 RELATED PARTY RECEIPTS 900099 218000 218000 MISCELLANEOUS INCOME 900099 91762 91762 309762 6458827 3206750 0 -64161 88306 88306 269321 226230 16159 26932 2214933 1908703 114836 191394 206311 175090 11708 19513 265057 226233 14559 24265 176211 151669 9203 15339 5448 5448 33271 27948 1996 3327 198581 157607 15365 25609 222920 176968 7493 38459 480979 429777 15955 35247 206482 184371 5016 17095 79162 60985 3275 14902 140274 140274 85676 78109 5577 1990 COMMISSIONS TO UNITS FO 1070094 1070094 SUPPLIES 364031 314529 2629 46873 RECOGNITION AWARDS 210069 190552 394 19123 EQUIPMENT MAINTENANCE A 101453 92048 1107 8298 84640 75402 3250 5988 6503219 5634621 374244 494354 706846 235946 1021166 920941 271811 240284 3848 32554 92249 259864 225668 206984 4280708 4925708 6602296 6822281 447116 98883 281773 374751 650853 451193 0 5000000 4280708 0 5660450 5924827 X 454425 456754 487421 440700 941846 897454 6602296 6822281 -44392 0 X X 0 1 X 1 0 X 2643349 1844576 4065355 7862870 3315638 19731788 2643349 1844576 4065355 7862870 3315638 19731788 128119 19603669 398680 407574 1482 2164 4188 814088 480889 230785 391976 379019 355787 1838456 22384332 14702550 0.87580 0.85630 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 0 1 0 0 1 0 0 0 0 0 PART II-B, LINE 1: THERE WAS A BILL BEFORE THE STATE LEGISLATURE THAT COULD HAVE HAD A POSITIVE IMPACT ON SCHOOL ACCESS FOR THE ORGANIZATION. STAFF AND VOLUNTEERS TALKED TO STATE LEGISLATORS TO GAIN SUPPORT FOR THE BILL. EMAIL COMMUNICATION WAS SENT OUT TO MEMBERS OF THE COUNCIL ENCOURAGING THEM TO CONTACT THEIR LOCAL SENATORS. 0 1 X 23428694 323297 -2852235 1690450 37041 94327 19077938 21855708 74975 2876121 1248379 25226 104505 23428694 21233753 42935 2783001 2097086 14471 92424 21855708 18540181 46653 3969213 1239233 83061 21233753 20438755 139431 -1076040 882189 79776 18540181 0.00000 0.06000 0.94000 0 1 1 0 RECEIVABLE FROM SUPPORTING ORGANIZATIONS 4280708 RECEIVABLE FROM RELATED PARTIES 645000 4925708 X PART IV, LINE 2B: TIMING DIFFERENCES OFTEN OCCUR BETWEEN WHEN FEES ARE COLLECTED BY THE ORGANIZATION AND REMITTED BY THE ORGANIZATION. REGISTRATION FEES, MAGAZINE SUBSCRIPTIONS, ETC, ARE COLLECTED BY THE ORGANIZATION AS AN INTERMEDIARY. THE FUNDS ARE PERIODICALLY REMITTED TO THE APPROPRIATE THIRD PARTY. THE UNITS KEEP MONEY ON ACCOUNT AND USE IT TO REGISTER FOR COUNCIL EVENTS AND TO BUY MERCHANDISE IN SCOUT SHOPS. PART V, LINE 4: THE PURPOSE OF THE ENDOWMENT IS TO PROVIDE FUNDS ON AN ANNUAL BASIS TO HELP FULFILL THE MISSION OF THE ORGANIZATION. PART X, LINE 2: THE COUNCIL IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 509(A)(1) OF THE CODE IS SUBJECT TO FEDERAL INCOME TAX. THE COUNCIL CURRENTLY HAS NO UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, TOPIC OF THE FASB ACCOUNTING STANDARDS CODIFICATION REQUIRES DISCLOSURE AND RECOGNITION IN FINANCIAL STATEMENTS OF POSITIONS TAKEN IN A TAX RETURN ABOUT THE TAX TREATMENT OF TRANSACTIONS AND EVENTS THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. TAX POSITIONS RELATIVE TO A NOT-FOR-PROFIT ORGANIZATION INCLUDE ACTIVITIES THAT MAY ENDANGER ITS EXEMPT PURPOSE AND STATUS AS AN EXEMPT ORGANIZATION. THE COUNCIL BELIEVES IT COMPLIES WITH ALL RELEVANT TAX LAWS AND REGULATIONS, INCLUDING THOSE RELATED TO UNRELATED BUSINESS INCOME TAX, AND HAS NO SIGNIFICANT UNCERTAIN TAX POSITIONS; ACCORDINGLY, NO LIABILITY FOR UNCERTAIN TAX POSITIONS HAS BEEN RECORDED IN THE STATEMENT OF FINANCIAL POSITION. OMAHA GOLF TOURNAMENT 69200 43600 25600 8246 15023 12756 6737 CITIZEN OF THE YEAR 300225 297650 2575 800 7522 5 204991 187141 17850 3848 15018 19074 20092 5258 574416 528391 46025 12094 30841 39352 20092 11995 114374 -68349 1 YOUNG MEN AND WOMEN IN NORTH AND SOUTH OMAHA, COUNCIL BLUFFS, SIOUX CITY, AND SOME RURAL AFTER SCHOOL PROGRAMS ARE PROVIDED MEMBERSHIP AS WELL AS SOME MATERIALS TO PARTICIPATE IN BOY SCOUTS OF AMERICA MID-AMERICA COUNCIL PROGRAMS AT NO COST TO THEM. 527 13070 909 BOOKS, UNIFORMING, TRANSPORTATION. COLLEGE SCHOLARSHIPS TO SCOUTS GRADUATING FROM HIGH SCHOOL 10 32600 CAMPERSHIPS- PARTIAL PAYMENT OF CAMP FEES 124 18372 PROGRAM GRANTS AWARDED TO UNITS FOR UNIT LEVEL SUPPORT 614 14224 PROGRAM SUPPORT FEE ASSISTANCE FOR REGISTRATION FEES 128 9131 X X X X 0 0 0 0 0 0 0 0 0 CHRIS MEHAFFEY SCOUT EXECUTIVE/CEO 218026 0 0 0 0 0 33291 0 18005 0 269322 0 0 0 X 4 4902 COST X SUPPLIES 2 1114 COST 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 THE BOARD OF DIRECTORS IS COMMUNITY BASED. AS A RESULT, IT IS POSSIBLE THAT FAMILY OR BUSINESS RELATIONSHIPS MAY EXIST AMONG THE MEMBERS. FORM 990, PART VI, SECTION A, LINE 6 ACTIVE MEMBERS MAY ELECT THE MEMBERS OF THE GOVERNING BODY AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A AN INDIVIDUAL SHALL BECOME A CHARTERED ORGANIZATION REPRESENTATIVE UPON RECEIPT OF WRITTEN NOTICE BY THE COUNCIL OF THE INDIVIDUAL'S DESIGNATION AS A CHARTERED ORGANIZATION REPRESENTATIVE, PROVIDED THAT THE CHARTERED ORGANIZATION REPRESENTATIVE HAS BEEN ELECTED OR APPOINTED BY THE CHARTERED ORGANIZATION AND REGISTERED BY THE BOY SCOUTS OF AMERICA AS A CHARTERED ORGANIZATION REPRESENTATIVE. CHARTERED ORGANIZATION REPRESENTATIVES SHALL SERVE AT THE PLEASURE OF THE CHARTERED ORGANIZATIONS THAT ELECTED OR APPOINTED THEM, BUT ONLY AS LONG AS THE CHARTERED ORGANIZATION CONTINUES TO HOLD A CHARTER FROM THE BOY SCOUTS OF AMERICA TO OPERATE A UNIT. ALL OFFICERS, CHAIRS OF COMMITTEES OF THE BOARD, DISTRICT CHAIRS, AND BOARD OF DIRECTOR MEMBERS MUST FIRST BE ELECTED AS COUNCIL MEMBERS AT LARGE, IF THEY ARE NOT CHARTERED ORGANIZATION REPRESENTATIVES. EACH MEMBER AT LARGE SHALL BE ELECTED AT THE ANNUAL MEETING OF THE COUNCIL BY THE ACTIVE MEMBERS THEN IN OFFICE, SHALL TAKE OFFICE IMMEDIATELY FOLLOWING SUCH MEETING, AND SHALL HOLD OFFICE UNTIL THE CONCLUSION OF THE NEXT SUCCEEDING ANNUAL MEETING OF THE COUNCIL, OR UNTIL HIS OR HER PRIOR DEATH, RESIGNATION OR REMOVAL. FORM 990, PART VI, SECTION A, LINE 7B ACTIVE MEMBERS MAY VOTE AT THE ANNUAL MEETING TO RECEIVE AND APPROVE FINANCIAL STATEMENTS SHOWING THE FINANCIAL POSITION OF THE CORPORATION AS OF THE CLOSE OF ITS MOST RECENT COMPLETE FISCAL YEAR AND THE RESULTS OF OPERATIONS DURING SUCH YEAR, AND TRANSACTING SUCH OTHER BUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY VOTE IN OTHER REGULAR MEETINGS AND SPECIAL MEETINGS, INCLUDING PROPOSALS TO MERGE OR CONSOLIDATE. FORM 990, PART VI, SECTION B, LINE 11B THE CFO AND MEMBERS OF THE AUDIT COMMITTEE REVIEWED THE FORM 990 AND DISCUSSED ANY QUESTIONS/CHANGES WITH THE AUDITOR. THE FORM 990 WAS THEN PROVIDED TO ALL MEMBERS OF THE BOARD FOR APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE SCOUT EXECUTIVE/CEO REVIEWS ALL EXPENDITURES AND AS PART OF THIS PROCEDURE MEMBERS ARE REQUIRED TO DISCLOSE CONFLICTS AS TRANSACTIONS ARE CONSIDERED, AND THE WRITTEN CONFLICT OF INTEREST POLICY IS CONSIDERED THEREIN. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION AND BENEFITS COMMITTEE GRADES THE EMPLOYEE'S PERFORMANCE ACCORDING TO THE LIST OF CRITICAL ACHIEVEMENTS AS PROVIDED BY THE NATIONAL BOY SCOUT COUNCIL. THE RESULTS ARE APPLIED TO THE CURRENT YEAR RECOMMENDED SALARY RANGES WHICH ARE ALSO PROVIDED BY THE NATIONAL BOY SCOUT COUNCIL TO DETERMINE THE APPROPRIATE RAISE FOR EACH EMPLOYEE BY CLASS. FORM 990, PART VI, SECTION C, LINE 19 WILL PROVIDE UPON REQUEST. PART XII, LINE 2C THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE YEAR. JAMES E WEST FOUNDATION 12401 WEST MAPLE ROAD OMAHA NE 68164 844364398 MANAGE AN ENDOWMENT TO BENEFIT AND SUPPORT THE MID-AMERICA COUNCIL NE 501(C)(3) LINE 12A, I BOYS SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL 1 GILLWELL FOUNDATION 12401 WEST MAPLE ROAD OMAHA NE 68164 844716050 MANAGE REAL AND PERSONAL PROPERTY AND SUPPORT THE MID-AMERICAL COUNCIL NE 501(C)(3) LINE 12A, I BOYS SCOUTS OF AMERICA 326 MID-AMERICA COUNCIL 1 0 0 1 1 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 JAMES E WEST FOUNDATION C 1689122 FMV JAMES E WEST FOUNDATION L 24000 FMV JAMES E WEST FOUNDATION D 645000 FMV GILLWELL FOUNDATION K 39400 FMV GILLWELL FOUNDATION L 24000 FMV GILLWELL FOUNDATION C 45587 FMV GILLWELL FOUNDATION D 4280708 FMV